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Lau v HMRC   flag  29

[2018] UKFTT 230
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd April, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bevan v Revenue and Customs (INCOME TAX - property letting income received - failure to notify liability to income tax) [2024] UKFTT 586 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2024 BAILII flag
BARON v Revenue & Customs (HICBC - discovery assessments - penalties for failure to notify - carelessness - reasonable excuse) [2024] UKFTT 102 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2024 BAILII flag
Legg v Revenue and Customs (High Income Child Benefit Charge - penalties) [2023] UKFTT 994 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
Echo Construction Ltd v Revenue And Customs (VAT - late payment of VAT - surcharge liability notices sent to principal place of business) [2023] UKFTT 740 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2023 BAILII flag
Benjamin Redgraves v Revenue And Customs [2023] UKFTT 658 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Christopher Diball v Revenue And Customs [2023] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2023 BAILII flag
Cooke v Revenue and Customs (INCOME TAX - High Income Child Benefit Charge - Failure to notify liability) [2023] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2023 BAILII flag 1
PITTNER v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2021 BAILII flag
Turley v Revenue and Customs (High Income Child Benefit Charge) [2021] UKFTT 123 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Hayden v Revenue & Customs (High Income Child Benefit Charge, reasonable excuse for failure to file return) [2021] UKFTT 51 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Bateson v Revenue and Customs (Income Tax - Enhanced Pension Protection) [2021] UKFTT 26 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2021 BAILII flag
McDonough v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag 2
Craft v Revenue And Customs (INCOME TAX - High income child benefit charge) [2020] UKFTT 420 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2020 BAILII flag
Keslake v Revenue & Customs (High Income Child Benefit Charge penalty) [2020] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag
Cooke v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2020 BAILII flag
Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return) [2020] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2020 BAILII flag 1
Belloul v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2020 BAILII flag 2
Jacques v Revenue & Customs (INCOME TAX - High Income Benefit Charge) [2020] UKFTT 311 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2020 BAILII flag
Manku v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 308 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jul 2020 BAILII flag
Tucker v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2020 BAILII flag
Patel v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 285 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Trevorrow v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 284 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jul 2020 BAILII flag
Hedge v Revenue & Customs (NCOME TAX - high income child benefit charge) [2020] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2020 BAILII flag
Christpher Devine v HMRC [2020] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2020 BAILII flag 2
Callen v Revenue & Customs (Income tax - Higher income child benefit charge) [2020] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2020 BAILII flag
Fuller v Revenue & Customs [2020] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2020 BAILII flag 1
Cook v Revenue & Customs (INCOME TAX - high income child benefit charge) [2020] UKFTT 148 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2020 BAILII flag
Clarke v Revenue & Customs (Income Tax/Corporation Tax : Penalty) [2020] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2020 BAILII flag 2
HMRC v Robertson [2019] UKUT 202 United Kingdom Upper Tribunal United Kingdom 2 Jul 2019 BAILII flag 31

Legislation Cited

Legislation Name Provision
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Robertson v HMRC [2018] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag 9
Qualapharm [2016] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2016 BAILII flag 18
Bloomsbury Verlag GmbH v HMRC [2015] UKFTT 660 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Dec 2015 BAILII flag 8
HMRC v Anthony Bosher [2013] UKUT 579 United Kingdom Upper Tribunal United Kingdom 19 Nov 2013 BAILII flag 62
Ashton v HMRC [2013] UKFTT 140 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2013 BAILII flag 10
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Schola UK Ltd   v HMRC [2011] UKFTT 130 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2011 BAILII flag 15
Rowland v HMRC [2006] STC (SCD) 536 United Kingdom circa 2006 flag 376
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag 246
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104

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